Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria

Yusuf Auta; Tushar Rane; Hamidou Poufon; Alkali Salihu; Jalo Ali Mni

doi:doi:10.11648/j.ijefm.20251303.12

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Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria

Yusuf Auta^*

, Tushar Rane, Hamidou Poufon, Alkali Salihu, Jalo Ali Mni

Published in International Journal of Economics, Finance and Management Sciences (Volume 13, Issue 3)

Received: 26 April 2025 Accepted: 12 May 2025 Published: 18 June 2025

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Abstract

Gombe State, facing demographic shifts and growth challenges, partnered with UNICEF to undertake a Public Expenditure Tracking Survey (PETS). The “PETS” examined health budget allocations and funds flow, offering insights into delays, potential leakages, disparities in resource allocation, service delivery assessments, and analyzing staff incentives, behavior, and input quality. The “PETS” covered the entire state comprising 11 Local Government Areas (LGAs) and 114 facilities with the participation of varied stakeholders. A mixed approach of quantitative and qualitative techniques to collect, analyze, and interpret data was used. Quality control measures, including real-time monitoring to enhance data accuracy, were observed. The survey results and data analysis show a worrying decline in Routine Immunization (RI) funding by 47% from the central level to local areas, signaling potential threats and compromise to the successful implementation of crucial immunization programs. A critical finding underscores 88.4% discrepancies between the funds disbursed by the State Primary Health Care Development Agency (SPHCDA) and the funds reported to be received at the LGA level. This inconsistency raises pertinent questions about reporting accuracy and the potential for paucity of documentation at the LGA level. In addition, “PETS” revealed the delays in funds transfers which ranged from four to thirty-five days. The study also found discrepancies in the reporting of RI visits, with 2588 numbers reported at the Local Government Area (LGA) compared to 1939 reported at the Primary Health Center (PHC) level. The report led to enhanced budgetary allocation for RI and improved documentation. In the long term, the findings will ensure a more transparent use of public health funds, reduce waste, pilferage of funds, and enhance healthcare quality and accessibility.

Published in	International Journal of Economics, Finance and Management Sciences (Volume 13, Issue 3)
DOI	10.11648/j.ijefm.20251303.12
Page(s)	84-92
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2025. Published by Science Publishing Group

Keywords

Public Expenditure, Economic Governance, Efficiency, Transparency, Funds, Sustainable Development

References

[1]	Aluthge, C., Jibir, A., & Abdu, M. (2021). Impact of Government Expenditure on Economic Growth in Nigeria, 1970-2019. CBN Journal of Applied Statistics 12(1), 139-174.
[2]	Assi, R., Dimson, J. Goodman, A. & Andersen, J. S. (2019). Spending reviews: a more powerful approach to ensuring value in public finances. Public and Social Sector Insights, London: McKinsey & Company.
[3]	The World Bank (2016). Uganda - Public Expenditure Tracking Survey, http://go.worldbank.org
[4]	Gombe State Government (2021). Government of Gombe State's Development Agenda (DEVAGOM) 2021 -2030.
[5]	Gombe State Government (2022). Gombe State Social Protection Policy 2022 -2026.
[6]	National Population Commission (NPC) (2013). Nigeria National Census: Population Projection 2007 – 2022 by Sex, State, LGAs and Senatorial District.
[7]	Gombe State Government (2024). Monitoring and Evaluation Policy of Gombe State.
[8]	Gombe State Ministry of Health (2024), Health Strategic Plan of Action 2024 – 2026.
[9]	Vaughn, Lisa & Jacquez, Farrah. (2020). Participatory Research Methods – Choice Points in the Research Process. Journal of Participatory Research Methods. 1. https://doi.org/10.35844/001c.13244
[10]	Molina-Azorin, J. F., & Guetterman, T. C. (2023). Special Issues on Mixed Methods Research: Expanding the Use of Mixed Methods in Disciplines. Journal of Mixed Methods Research, 17(3), 234-242. https://doi.org/10.1177/15586898231183257 (Original work published 2023)
[11]	Okesanya, O. J., Olatunji, G., Olaleke, N. O., Mercy, M. O., Ilesanmi, A. O., Kayode, H. H., Lucero-Prisno III, D. E. (2024). Advancing Immunization in Africa: Overcoming Challenges to Achieve the 2030 Global Immunization Targets. Adolescent Health, Medicine and Therapeutics, 15, 83–91. https://doi.org/10.2147/AHMT.S494099
[12]	The World Bank (2008), Tajikistan Second Programmatic Public Expenditure Review, Health Sector.
[13]	H. Saxenian, S. Alkenbrack, M. Freitas Attaran, J. Barcarolo, L. Brenzel, A. Brooks, E. Ekeman, U.K. Griffiths, S. Rozario, N. Vande Maele, M.K. Ranson (2024), Sustainable financing for Immunization Agenda 2030, Vaccine, Volume 42, Supplement 1, Pages S73-S81, ISSN 0264-410X, https://doi.org/10.1016/j.vaccine.2022.11.037
[14]	Kaduna State 2019 Public Expenditure Tracking Survey for PHC interventions (2020); Health Strategy and Delivery Foundation (HSDF).
[15]	Vtyurina, S. (2020). Effectiveness and equity in social spending: the case of Spain. IMF Working Paper, No. WP/20/16.

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APA Style

Auta, Y., Rane, T., Poufon, H., Salihu, A., Mni, J. A. (2025). Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria. International Journal of Economics, Finance and Management Sciences, 13(3), 84-92. https://doi.org/10.11648/j.ijefm.20251303.12

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ACS Style

Auta, Y.; Rane, T.; Poufon, H.; Salihu, A.; Mni, J. A. Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria. Int. J. Econ. Finance Manag. Sci. 2025, 13(3), 84-92. doi: 10.11648/j.ijefm.20251303.12

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AMA Style

Auta Y, Rane T, Poufon H, Salihu A, Mni JA. Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria. Int J Econ Finance Manag Sci. 2025;13(3):84-92. doi: 10.11648/j.ijefm.20251303.12

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@article{10.11648/j.ijefm.20251303.12,
  author = {Yusuf Auta and Tushar Rane and Hamidou Poufon and Alkali Salihu and Jalo Ali Mni},
  title = {Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria
},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {13},
  number = {3},
  pages = {84-92},
  doi = {10.11648/j.ijefm.20251303.12},
  url = {https://doi.org/10.11648/j.ijefm.20251303.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20251303.12},
  abstract = {Gombe State, facing demographic shifts and growth challenges, partnered with UNICEF to undertake a Public Expenditure Tracking Survey (PETS). The “PETS” examined health budget allocations and funds flow, offering insights into delays, potential leakages, disparities in resource allocation, service delivery assessments, and analyzing staff incentives, behavior, and input quality. The “PETS” covered the entire state comprising 11 Local Government Areas (LGAs) and 114 facilities with the participation of varied stakeholders. A mixed approach of quantitative and qualitative techniques to collect, analyze, and interpret data was used. Quality control measures, including real-time monitoring to enhance data accuracy, were observed. The survey results and data analysis show a worrying decline in Routine Immunization (RI) funding by 47% from the central level to local areas, signaling potential threats and compromise to the successful implementation of crucial immunization programs. A critical finding underscores 88.4% discrepancies between the funds disbursed by the State Primary Health Care Development Agency (SPHCDA) and the funds reported to be received at the LGA level. This inconsistency raises pertinent questions about reporting accuracy and the potential for paucity of documentation at the LGA level. In addition, “PETS” revealed the delays in funds transfers which ranged from four to thirty-five days. The study also found discrepancies in the reporting of RI visits, with 2588 numbers reported at the Local Government Area (LGA) compared to 1939 reported at the Primary Health Center (PHC) level. The report led to enhanced budgetary allocation for RI and improved documentation. In the long term, the findings will ensure a more transparent use of public health funds, reduce waste, pilferage of funds, and enhance healthcare quality and accessibility.
},
 year = {2025}
}

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TY  - JOUR
T1  - Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria

AU  - Yusuf Auta
AU  - Tushar Rane
AU  - Hamidou Poufon
AU  - Alkali Salihu
AU  - Jalo Ali Mni
Y1  - 2025/06/18
PY  - 2025
N1  - https://doi.org/10.11648/j.ijefm.20251303.12
DO  - 10.11648/j.ijefm.20251303.12
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 84
EP  - 92
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20251303.12
AB  - Gombe State, facing demographic shifts and growth challenges, partnered with UNICEF to undertake a Public Expenditure Tracking Survey (PETS). The “PETS” examined health budget allocations and funds flow, offering insights into delays, potential leakages, disparities in resource allocation, service delivery assessments, and analyzing staff incentives, behavior, and input quality. The “PETS” covered the entire state comprising 11 Local Government Areas (LGAs) and 114 facilities with the participation of varied stakeholders. A mixed approach of quantitative and qualitative techniques to collect, analyze, and interpret data was used. Quality control measures, including real-time monitoring to enhance data accuracy, were observed. The survey results and data analysis show a worrying decline in Routine Immunization (RI) funding by 47% from the central level to local areas, signaling potential threats and compromise to the successful implementation of crucial immunization programs. A critical finding underscores 88.4% discrepancies between the funds disbursed by the State Primary Health Care Development Agency (SPHCDA) and the funds reported to be received at the LGA level. This inconsistency raises pertinent questions about reporting accuracy and the potential for paucity of documentation at the LGA level. In addition, “PETS” revealed the delays in funds transfers which ranged from four to thirty-five days. The study also found discrepancies in the reporting of RI visits, with 2588 numbers reported at the Local Government Area (LGA) compared to 1939 reported at the Primary Health Center (PHC) level. The report led to enhanced budgetary allocation for RI and improved documentation. In the long term, the findings will ensure a more transparent use of public health funds, reduce waste, pilferage of funds, and enhance healthcare quality and accessibility.

VL  - 13
IS  - 3
ER  -

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Author Information

Yusuf Auta

Social Policy Section, United Nations Children’s Fund, Bauchi, Nigeria

Contact Email

http://orcid.org/0009-0001-5274-3530
Tushar Rane

Office of the Chief of Field Office, United Nations Children’s Fund, Bauchi, Nigeria

Contact Email
Hamidou Poufon

Social Policy Section, United Nations Children’s Fund, Abuja, Nigeria

Contact Email
Alkali Salihu

Office of the Commissioner, Ministry of Budget and Economic Planning, Abuja, Nigeria

Contact Email
Jalo Ali Mni

Office of the Permanent Secretary, Ministry of Budget and Economic Planning, Abuja, Nigeria

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Plain Text BibTeX RIS

APA Style

Auta, Y., Rane, T., Poufon, H., Salihu, A., Mni, J. A. (2025). Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria. International Journal of Economics, Finance and Management Sciences, 13(3), 84-92. https://doi.org/10.11648/j.ijefm.20251303.12

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ACS Style

Auta, Y.; Rane, T.; Poufon, H.; Salihu, A.; Mni, J. A. Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria. Int. J. Econ. Finance Manag. Sci. 2025, 13(3), 84-92. doi: 10.11648/j.ijefm.20251303.12

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AMA Style

Auta Y, Rane T, Poufon H, Salihu A, Mni JA. Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria. Int J Econ Finance Manag Sci. 2025;13(3):84-92. doi: 10.11648/j.ijefm.20251303.12

Copy | Download

@article{10.11648/j.ijefm.20251303.12,
  author = {Yusuf Auta and Tushar Rane and Hamidou Poufon and Alkali Salihu and Jalo Ali Mni},
  title = {Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria
},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {13},
  number = {3},
  pages = {84-92},
  doi = {10.11648/j.ijefm.20251303.12},
  url = {https://doi.org/10.11648/j.ijefm.20251303.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20251303.12},
  abstract = {Gombe State, facing demographic shifts and growth challenges, partnered with UNICEF to undertake a Public Expenditure Tracking Survey (PETS). The “PETS” examined health budget allocations and funds flow, offering insights into delays, potential leakages, disparities in resource allocation, service delivery assessments, and analyzing staff incentives, behavior, and input quality. The “PETS” covered the entire state comprising 11 Local Government Areas (LGAs) and 114 facilities with the participation of varied stakeholders. A mixed approach of quantitative and qualitative techniques to collect, analyze, and interpret data was used. Quality control measures, including real-time monitoring to enhance data accuracy, were observed. The survey results and data analysis show a worrying decline in Routine Immunization (RI) funding by 47% from the central level to local areas, signaling potential threats and compromise to the successful implementation of crucial immunization programs. A critical finding underscores 88.4% discrepancies between the funds disbursed by the State Primary Health Care Development Agency (SPHCDA) and the funds reported to be received at the LGA level. This inconsistency raises pertinent questions about reporting accuracy and the potential for paucity of documentation at the LGA level. In addition, “PETS” revealed the delays in funds transfers which ranged from four to thirty-five days. The study also found discrepancies in the reporting of RI visits, with 2588 numbers reported at the Local Government Area (LGA) compared to 1939 reported at the Primary Health Center (PHC) level. The report led to enhanced budgetary allocation for RI and improved documentation. In the long term, the findings will ensure a more transparent use of public health funds, reduce waste, pilferage of funds, and enhance healthcare quality and accessibility.
},
 year = {2025}
}

Copy | Download

TY  - JOUR
T1  - Improving Public Spending Efficiency in Primary Health Care-Public Expenditure Tracking Survey, a Boon for Policymakers: An Experience from Nigeria

AU  - Yusuf Auta
AU  - Tushar Rane
AU  - Hamidou Poufon
AU  - Alkali Salihu
AU  - Jalo Ali Mni
Y1  - 2025/06/18
PY  - 2025
N1  - https://doi.org/10.11648/j.ijefm.20251303.12
DO  - 10.11648/j.ijefm.20251303.12
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 84
EP  - 92
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20251303.12
AB  - Gombe State, facing demographic shifts and growth challenges, partnered with UNICEF to undertake a Public Expenditure Tracking Survey (PETS). The “PETS” examined health budget allocations and funds flow, offering insights into delays, potential leakages, disparities in resource allocation, service delivery assessments, and analyzing staff incentives, behavior, and input quality. The “PETS” covered the entire state comprising 11 Local Government Areas (LGAs) and 114 facilities with the participation of varied stakeholders. A mixed approach of quantitative and qualitative techniques to collect, analyze, and interpret data was used. Quality control measures, including real-time monitoring to enhance data accuracy, were observed. The survey results and data analysis show a worrying decline in Routine Immunization (RI) funding by 47% from the central level to local areas, signaling potential threats and compromise to the successful implementation of crucial immunization programs. A critical finding underscores 88.4% discrepancies between the funds disbursed by the State Primary Health Care Development Agency (SPHCDA) and the funds reported to be received at the LGA level. This inconsistency raises pertinent questions about reporting accuracy and the potential for paucity of documentation at the LGA level. In addition, “PETS” revealed the delays in funds transfers which ranged from four to thirty-five days. The study also found discrepancies in the reporting of RI visits, with 2588 numbers reported at the Local Government Area (LGA) compared to 1939 reported at the Primary Health Center (PHC) level. The report led to enhanced budgetary allocation for RI and improved documentation. In the long term, the findings will ensure a more transparent use of public health funds, reduce waste, pilferage of funds, and enhance healthcare quality and accessibility.

VL  - 13
IS  - 3
ER  -

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